Financial Risk:
Very High
Score:
28/100
24
17/100
How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?
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Defence-related assets are managed by the Ministry of Defence and the Armed Forces General Staff. With regard to rolling stock, when it is taken…
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There is no formal process for publishing these asset transfers, although some are made public in the press [1, 2]. ComNat-ALPC also does not…
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Little information is available on the financial results of these asset disposals. Some information has been published in the press, but it is not…
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25
0/100
Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?
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Côte d’Ivoire has a General Inspectorate of the Armed Forces (IGA), a Comptroller General of Defence Finance and a Monitoring and Evaluation Unit within…
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Asset disposals are not monitored by an external and independent oversight committee. All oversight institutions are under the supervision of the Ministry of Defence…
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Only the reports of the Court of Auditors are available and published annually. Although they mention the treatment of military personnel and the financing…
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26
0/100
What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?
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The percentage of expenditure allocated to secret service posts is not made public. There are several intelligence agencies: the CNR (National Intelligence Coordination), the…
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27
0/100
Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?
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Members of Parliament receive little information in the budget on intelligence-related activities and no information on secret posts [2] [3]. None of the above-mentioned…
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28
0/100
Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?
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The legislative branch does not receive audit reports on secret posts or secret programmes. The legislative branch does not use its powers to control…
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The Parliament does not receive audit reports of classified programmes so this indicator is marked Not Applicable. Exchanges between the army and parliamentarians take…
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29
50/100
In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?
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In Côte d’Ivoire, legislation strictly prohibits public expenditure not authorised by a finance law. Articles 4 and 52 of the LOLF (organic law on…
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If expenditure is incurred without budgetary authorisation (e.g. in cases of force majeure), it must be regularised in an amending finance law or in…
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No off-budget military expenditure has been recorded in the last five years, but this also appears to be a result of the opacity of…
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As mentioned above, there are four categories of documents relating to national defence: “Protected Name”, “Restricted Distribution”, “Confidential Defence” and “Secret Defence”. In Côte…
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This indicator is not assigned a score in the GDI. The classification of documents that can and cannot be consulted is provided for by…
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There is no specific procedure for requesting information that allows citizens to access information relating to the defence sector. In general, access to information…
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31
75/100
Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?
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Defence institutions do not hold shares in certain commercial companies. However, it has been noted that, despite its public service mission, the army has…
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Since February 2025, the Ivorian army has owned a hotel, but no reports on its financial results have yet been published. With the exception…
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32
25/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
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33
75/100
Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?
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The provisions of the Civil Service Code and the Military Code do not allow ordinary civil servants, let alone military personnel, to acquire private…
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As mentioned above, military personnel are prohibited from engaging in any other activity, and a fortiori any lucrative or commercial activity. Failure to comply…
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77
19/100
Is comprehensive data on actual spending on defence published during the budget year?
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In Côte d’Ivoire, current defence expenditure is included in budget implementation reports, but the level of detail is limited. The Ivorian government regularly publishes…
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The vast majority of actual defence expenditure is not made public. Sometimes, only the total value of the Minisetre is disclosed, without further details…
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The reports, although providing very little detail on current expenditure, were published within 12 months of the end of the budget year [1, 2].
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The discrepancies between the published defence budget and actual expenditure are not explained [1, 2].
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0
NA/100
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Asset Disposals
Q24
NA/100
How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?
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Q25
NA/100
Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?
View QuestionSecret Budgets
Q26
NA/100
What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?
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Q27
NA/100
Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?
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Q28
NA/100
Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?
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Q29
NA/100
In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?
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Q30
NA/100
Are mechanisms for accessing information from the defence sector effective?
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Q31
NA/100
Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?
View QuestionMilitary-owned Businesses
Q32
NA/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
View QuestionIllegal Private Enterprise
Q33
NA/100
Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?
View QuestionActual Military Spending
Q77
NA/100